right to use of any
demarcated space provisions of Section 194I will not apply.
4. For that the appellant reserves its right to add further ... confirming the disallowance of expenditure for non-deduction of TDS
u/s 194I of the Act paid on account of rent to Kolkata Port Trust
confirming the
disallowance on hire charges u/s. 194I of the Income-tax Act, 1961 (hereinafter referred to
as the "Act") whereas ... after giving notice to the assessee as to why sec. 194I of the
Act should not be attracted in place of sec. 194C
long term lease is not rent within the meaning of section 194I of
the Act and the provisions related to TDS u/s 194I ... agreement of lease is not rent within the meaning of section 194I of
the Act. Both the authorities below have held that the payment
thus holding that such entire amount is
subjected to TDS u/s 194I ignoring the fact that amount
paid/credited to Bihar State Warehousing Corporation ... could be subjected to TDS u/s 194C and not under
section 194I.
"Ground No. 12: On the facts and circumstances of the case
payment for execution of work will
apply for TDS and not Section 194I of the Act which applies to payment of rent. The
Assessee contended ... have deducted tax at source on the aforesaid payment u/s 194I of the Act at 10% and
it was not in the nature
taken on lease should be subject to withholding of tax u/s
194I as applicable in case of plants."
8. We have heard ... specialised line rental paid by the assessee was covered by
section 194I and directed the A.O. to treat the assessee company as
the assessee
deducted under the
provisions of section 194C or 194I ... source on the payments made to contractors, whereas the
provisions of section 194I relates to deduction of tax at source on
the payments made
nature of rent, as defined in the Explanation (i) to
section 194I of the Act for the purpose of deduction of tax at
source ... claim of the assessee that no
tax was deductible under section 194I from the payment made
by the assessee to CIDCO for acquisition
liable to deduct as per the
provisions of section 194C / 194I of the IT Act?
3. Whether on the facts and circumstances of the case ... reduction of tax at source under section
194C / 194I of the Act on monthly maintenance charges paid to
housing societies .
4.1 The Assessing Officer noted
Dated 30.07.2002 clarifying the applicability of
provisions of Section 194I of the I.T. Act, in respect of
payments made to hotel for hiring ... specific rate the issue is covered under the provisions of
Section 194I , therefore, TDS provisions are clearly applicable.
The addition was accordingly confirmed
